Determinan Nilai Perusahaan Dengan Corporate Social Responsibility Disclosure Sebagai Moderasi

Abstract

Abstrak

Penelitian ini bertujuan untuk menguji Pengaruh Green Accounting, Environmental Performance, and Profitabilitas terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Disclosure Sebagai Variabel Moderasi. Data yang digunakan dalam penelitian ini adalah data sekunder berupa data annual report yang diperoleh dari website Bursa Efek Indonesia dan website masing-masing perusahaan. Populasi yang digunakan adalah perusahaan pertambangan dan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun penelitian 2019-2022 dengan menggunakan metode purposive sampling. Pengujian hipotesis menggunakan analisisregresi data panel dan menggunakan Eviews 12. Hasil Penelitian ini menunjukan bahwa Green Accounting dan Profitabilitas berpengaruh terhadap Nilai Perusahaan sedangkan Environmental Performance tidak berpengaruh terhadap Nilai Perusahaan. Penelitian ini juga menunjukkan bahwa Corporate Social Responsibility Disclosure dapat memperkuat pengaruh Green Accounting dan Profitabilitas terhadap Nilai Perusahaan sedangkan Corporate Social Responsibility Disclosure tidak dapat memoderasi Environmental Performance

Kata Kunci : green accounting, environmental performance, profitabilitas, nilai perusahaan, corporate social responsibility disclosure

Abstract

This research aims to examine the influence of Green Accounting, Environmental Performance, and Profitability on Company Value with Corporate Social Responsibility Disclosure as a Moderating Variable. The data used in this research is secondary data in the form of annual report data obtained from the Indonesian Stock Exchange website and the websites of each company. The population used is mining and manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 research year using the purposive sampling method. Hypothesis testing uses panel data regression analysis and uses Eviews 12. The results of this study indicate that Green Accounting and Profitability have an effect on Company Value while Environmental Performance does not affect Company Value. This study also shows that Corporate Social Responsibility Disclosure can strengthen the influence of Green Accounting and Profitability on Company Value while Corporate Social Responsibility Disclosure cannot moderate Environmental Performance

Keywords: green accounting, environmental performance, profitability, company value, corporate social responsibility disclosure